74
Breach of
secrecy and other
matters to
be offences.
Penal provisions relating to
frand, etc.
38
shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding the total of five hundred dollars and the amount of tax which has been undercharged in consequence of such incorrect return, statement, or information, or would have been so undercharged if the return, statement, or information had been accepted as correct.
(3) No person shall be liable to any penalty under this section unless the complaint concerning such offence was made in the year of assessment in respect of or during which the offence was committed or within three years after the expiration thereof.
(4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
54. Every person who-
(1) acts under this Ordinance without taking an oath of secrecy as required by section 4 (2); or
(2) acts contrary to the provisions of section 4 (1) or to an oath taken under section 4 (2): or
(3) aids, abets, or incites any other person to act con- trary to the provisions of this Ordinance,
shall be guilty of an offence, and shall for each such offence be liable on summary conviction to a fine not exceeding one thousand dollars.
55. (1) Any person who wilfully with intent to evade
or to assist any other person to evade tax-
(a) omits from a return made under this Ordinance any income which should be included; or
(b) make any false statement or entry in any return made under this Ordinance; or
(c) make any false statement in connexion with a claim for any deduction or allowance under this Ordinance; or
(d) signs any statement or return furnished under this Ordinance without reasonable grounds for believing the same to be true; or
(e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Ordinance; or
(prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsifies or authorizes the falsification of any books of accounts or records; or
(g) makes use of any fraud, art, or contrivance, what- soever or authorizes the use of any such fraud, art, or con- trivance,
shall be guilty of a misdemeanor and shall be liable (a) on summary conviction to a fine not exceeding five hundred dollars and treble the amount of tax for which he is liable under this Ordinance for the year of assessment in respect of or during which the offence was committed, and to
:
39
imprisonment for any term not exceeding six months and (b) if convicted. on indictment to a fine not exceeding five thousand dollars and treble the amount of the tax and to imprisonment for any term not exceeding three years.
(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
56. The institution of proceedings for, or the imposition Tax to be of, a penalty, fine, or term of imprisonment under this payable t
withstanding Chapter shall not relieve any person from liability to assess any proceed- ment, or payment of any tax for which he is or may ings for
be
penalties,
liable.
etc.
57. No prosecution in respect of an offence under section Prosecutions 53 or section 55 may be commenced except at the instance of or with the sanction of the Commissioner.
CHAPTER XI.
GENERAL.
to be with the sanction of the Com- missioner.
·
58. (1) The Board of Inland Revenue may from time Power to
to time make rules generally for carrying out the provisions
of this Ordinance and for the ascertainment and determination of any class of income.
(2) Without prejudice to the generality of the foregoing power such rules may-
(a) prescribe the procedure to be followed on application for refunds and reliefs;
(b) provide for any matter which by this Ordinance is to be or may be prescribed.
(3) Such rules may prescribe fines recoverable on sum- mary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of two hundred dollars.
(4) All such rules made by the Board of Inland Revenue shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.
make rules.
Inland
59. The Board of Inland Revenue may prescribe any Board of forms which may be necessary for carrying this Ordinance Revenue into effect.
to prescribe forms.
60. No tax shall be collectable in respect of any year Taxes of assessment subsequent to the year of assessment in which the war which began on the 3rd September, 1939, is terminated.
not to be
collectable in respect
of years of
assessment
subsequent
to termina- tion of the War.
75
No comments yet.
Private notes are available after approval.